Where you mail your federal tax return depends on your state of residence and whether you are including a payment with your return.

Mailing Addresses by State and Payment Status

• If you are NOT enclosing a payment:

  • Residents of Alabama, Georgia, Kentucky, New Jersey, North Carolina, South Carolina, Tennessee, and Virginia mail to:
    Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0014

  • Florida, Louisiana, Mississippi, Texas residents mail to:
    Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0014

  • Alaska, Arizona, California, Colorado, Hawaii, Idaho, New Mexico, Nevada, Oregon, Utah, Washington, Wyoming residents mail to:
    Department of the Treasury, Internal Revenue Service, Fresno, CA 93888-0014

  • Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Wisconsin mail to:
    Department of the Treasury, Internal Revenue Service, Fresno, CA 93888-0014

  • Delaware, Maine, Massachusetts, Missouri, New Hampshire, New York, Vermont mail to:
    Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0014

  • Connecticut, District of Columbia, Maryland, Pennsylvania, Rhode Island, West Virginia mail to:
    Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0014

• If you ARE enclosing a payment:

  • Alabama, Georgia, Kentucky, New Jersey, North Carolina, South Carolina, Tennessee, Virginia mail to:
    Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000

  • Florida, Louisiana, Mississippi, Texas mail to:
    Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214

  • Alaska, Arizona, California, Colorado, Hawaii, Idaho, New Mexico, Nevada, Oregon, Utah, Washington, Wyoming mail to:
    Internal Revenue Service, P.O. Box 7704, San Francisco, CA 94120-7704

  • Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Wisconsin mail to:
    Internal Revenue Service, P.O. Box 802501, Cincinnati, OH 45280-2501

  • Delaware, Maine, Massachusetts, Missouri, New Hampshire, New York, Vermont mail to:
    Internal Revenue Service, P.O. Box 37910, Hartford, CT 06176-7008

  • Connecticut, District of Columbia, Maryland, Pennsylvania, Rhode Island, West Virginia mail to:
    Internal Revenue Service, P.O. Box 37910, Hartford, CT 06176-7910

Additional Tips

• Always check the IRS website or official resources for the most current mailing address based on your specific form and situation

• Ensure your envelope has sufficient postage and is postmarked by the tax filing deadline to be considered timely filed

• You can take your tax return to your local post office and request a postmark for proof of mailing

This guidance applies primarily to Form 1040 federal individual tax returns. Other forms or special circumstances (e.g., filing from overseas) may have different mailing addresses